Of course it is accurate. Just as the divisions that Hitler sent against the Russians in the last days of the war were fully manned and equipped!

You could easily get this figure if you do a bit of accounting acrobatics.

State that you will count all recruits as soldiers (reasonable now that the failure rate is almost zero). Then state that you will only reduce the count by those leaving the Army at the end of the financial year, or until their option of rejoining without detriment as lapsed. Also fail to reduce the total by the number of soldiers awaiting medical or disciplinary discharge - they might miraculously get better or (as a AGC Sgt has proved) get let back in despite being found guilty of many serious criminal acts.

Hey presto! A fully manned army. Thanks very much, and if any of the tosspots at MoD want to use this method I charge just over 2,400 quid a day consultancy (plus expenses).